根据合同内容审核信用证

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信用证题目及答案

信用证题目及答案一、单项选择题（单项选择题的答案只能选择一个，多选不得分）1.根据《UCP600》的规定，开证行的合理审单时间是收到单据次日起的（A）个工作日之内。

A．5 B．6 C．7 D．82.“单单一致”的纵审时，以（B）为中心。

A 保险单B 商业发票C．海运提单D．装箱单3.下列哪项不属于“正确”制单要求的“三相符”？（B）A．单据与信用证相符B．单据与货物相符C．单据与单据相符D．单据与贸易合同相符4.当L／C 规定INVOICE TO BE MADE IN THE NAME OF ABC…，应理解为（D）。

A．一般写成××（中间商）FOR ACCOUNT OF ABC（实际购货方，真正的付款人）B．将受益人ABC 作为发票的抬头人C．议付行ABC 作发票的抬头D．将ABC 作为发票的抬头人5.根据联合国设计推荐使用的用英文字母表示的货币代码，如下表示不正确的是（C) A．CNY89.00 B．GBP89.00C．RMB89.00 D．USD89.006.在托收项下，单据的缮制通常以（C）为依据。

A．信用证B．发票C．合同D．提单7.一份信用证规定有效期为2008 年11 月15 日，装运期为2008 年10 月，未规定装运日后交单的特定期限，实际装运货物的日期是2008 年10 月10 日。

根据《UCP600》规定，受益人应在（B)前向银行交单。

A．2008 年11 月15 日B．2008 年10 月31 日C．2008 年10 月15 日D．2008 年10 月25 日8.信用证支付方式下，银行处理单据时不负责审核（C）。

A．单据与有关国际惯例是否相符 B．单据与信用证是否相符C．单据与国际贸易合同是否相符 D．单据与单据是否相符9. 在信用证业务中，有关当事方处理的是（C）。

A．服务 B．货物C．单据 D．其他行为10.在信用证支付方式下，象征性交货意指卖方的交货义务是（C）。

外贸单证课堂练习附答案 (1)

accountof the Drawee.
Documents:
+ Signed commercial invoice in triplicate.
+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order
Transshipment:Allowed
Insurance:To be effected by the seller for 110% invoice value covering All Risks and War Risk
as per CIC of PICC dated 01/01/1981
Terms of Payment:By L/C at 60 days after sight, reaching the seller before June 15, 2011, and
44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT
44C: LATEST DATE OF SHIPMENT: 110710
45A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKER
remainingvalid for negotiation in China for further 15 days after the effected
shipment. L/C must mention this contract number. L/C advised by BANK OF

根据合同审核信用证【范本模板】

习题二：信用证审核一、思考题：1。

何谓信用证？简述其一般流程。

2.信用证方式的基本当事人有哪些？在什么情况下，又可能有什么当事人？各当事人分别承担什么责任？3。

信用证方式的主要特点是什么？4。

何谓“议付”?“议付”与“付款”有什么区别？二、操作题:1.练习目的：学会阅读信用证2.练习要求：根据下面的信用证范例找出下列内容：（1)信用证的种类（2）信用证号码（3）开证日期（4）信用证的有效期（5）信用证的到期地点（6）开证申请人名称、地址（7）受益人名称、地址（8）开证行名称(9）信用证金额及货币单位（10）分批运输（11）转运（12）装运港（地）、目的港（地）（13）最迟装运期（14)货名及规格（15）价格术语(16）交单期限(17）信用证要求的单据(18）信用证特别条款信用证范例：JUNE 5,2003 14：35：46 LOGICAL TERMINAL HN03MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001FUNC HNHQP786MSGACK DWS6789 AUTH OK,KEY B003060267DE43AF,ICBKCNBJ BFDC*＊＊RECORDBASIC HEADER F01 ICBKCNBJ A367 0675 780609 APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N* BANQUE FRANCAISE DU COMMERCE EXTERIEUR* PARIS*(HEAD OFFICE)USER HEADER SERVICE CODE 103BANK PRIORITY 113MSG USER REF。

108INFO. FROM CI 115TO：INDUSTRIAL AND COMMERCIAL BANK OF CHINA ZHEJIANG，CHINA（ICBKCNZJYYY）SEQUENCE OF TOTAL ＊27 : 1/1FORM OF DOCUMENTARY CREDIT ＊40A ：IRREVOCABLE DOCUMENTARY CREDIT NUMBER *20 : AF/651909DATE OF ISSUE 31C : 20030605EXPIRY *31D :DATE 20030810 PLACE CHINAAPPLICANT ＊50 ：A AND D SARUE DU CHEMIN VERTCENTRE DE GROS NO。

根据下述合同内容审核信用证并指出不符之处。36分

根据下述合同内容审核信用证并指出不符之处。

36分-CAL-FENGHAI-(2020YEAR-YICAI)_JINGBIAN一、根据下述合同内容审核信用证，并指出不符之处。

（36分）1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.，信用证SHANGHAI DA SENG CO.，LTD.）2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ）3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES）4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFR CHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARDSEAWORTHY PACKING）8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY 2, 2008）9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS）10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.，信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）11、合同用的是CFR术语，信用证要求受益人提交保险单不符12、CFR术语，提单上要求注明“FREIGHT COLLECT”不符13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT）二、根据买方订单及相关资料缮制形式发票（24分）(12) DETAILS OF OUR BANK:BANK OF CHINA, SHANGHAI BRANCH,NO.4 Zhongshan road, Shanghai ,P.R.CHINASWIFT CODE: BKCHCNBJ530BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINASHANGHAI LUCKY SAFETY SCREENS CO., LTD三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共40分）凭信用证号Drawn under industrial bank of Japan,ltd.,head office L/C NO. LC196107800日期按…. .息…. 付款Dated Oct.15,2007 Payable with inter est @… .. % per annum号码汇票金额上海NO.YL71001 Exchange for USD12630.00 Shanghai …DEC.05,2007……………见票…………………日后（本汇票之正本未付）付交At *** sight of this FIRST of Exchange (Second of Exchange being unpaid)Pay to the order of BANK OF CHINA,SHANGHAI BRANCH金额the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY此致To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICESHANGHAI YILONG CO.，LTD.XXXTo: ABC COMPANY1-3 MACHI KU STREETOSAKA，JAPAN No. YL71001 Date: NOV.10,2007Transport details:FROM SHANGHAI PORT TO OSAKA BY SEA S/C No. YL07101Terms of payment: L/C AT SIGHTMarks andNos.Number and kind of packages;Description of goods and QuantityUnit Price AmountABC OSAKA NOS.1-603000PCS OF CARDBOARD BOXYL-256 1550PCSYL-286 1450PCSCIF OSAKAUSD4.50/PCUSD3.90/PCUSD 6975.00USD 5655.00------------------- ___________USD 12,630.00SHANGHAI YILONG CO.，LTD.X X X.ShipperSHANGHAI YILONG CO.，LTD.NO.91 NANING ROAD SHANGHAI ,CHINA.B/L No.TH14HK07596.ConsigneeTO ORDER中远集装箱运输有限公司COSCO CONTAINER LINES Notify PartyABC COMPANY1-3 MACHI KU STREET OSAKA，JAPANPort-to-Port or Combined TransportBILL OF LADINGR E C E I V E DCombined Transport * Pre-carriage by Combined Transport * Place of ReceiptLADEN ON BOARD THE VESSEL DATE:NOV29,2007 BY KAOHSIUNG V.0707SCOSCO CONTAINER LINESCNS01 0108895。

审核信用证的流程

审核信用证的流程二·信用证方式的一般收付程序1．开证申请人根据合填写开证申请书并交纳押金或提供其他保证，请开证行开证。

2．开证行根据申请书内容，向受益人开出信用证并寄交出口人所在地通知行。

3．通知行核对印鉴无误后，讲信用证交受益人。

4．受益人审核信用证内容与合同规定相符后，按信用证规定装运货物，备妥单据并开出汇票，在信用证有效期内送议付行议付。

5．议付行按信用证条款审核单据无误后，把货款垫付给受益人。

6．议付行将汇票和货运单据寄开证行或者其特定的付款行索赔。

7．开证行审核单据无误后，付款给议付行。

8．开证行通知开证人付款赎单。

9．开证申请人付款赎单。

三·其信用证是一种由银行依照客户的要求和指示开立的有条件的承诺付款的书面文件。

当事人(1)开证申请人(Applicant).向银行申请开立信用证的人,在信用证中又称开证人(Opener)。

(2)开证行(Opening／Issuing Bank)。

接受开证申请人的委托开立信用证的银行，它承担保证付款的责任。

(3)通知行(Advising/Notifying Bank)。

指受开证行的委托，将信用证转交出口人的银行，它只证明信用证的真实性，不承担其他义务。

(4)受益人(Benificiary)。

指信用证上所指定的有权使用该证的人，即出口人或实际供货人。

(5)议付银行(Negotiating Bank)。

指愿意买入受益人交来跟单汇票的银行。

(6)付款银行(Paying／Drawee Bank)。

信用证上指定付款的银行，在多数情况下，付款行就是开证行。

2009年《国际商务单证缮制与操作》真题与参考答案

2009年《国际商务单证缮制与操作》真题与参考答案一、根据合同内容审核信用证，指出不符之处并提出修改意见。

（本题共36 分）SALES CONTRACTTHE SELLER: NO. YH08039SHANDONG YIHAI IMP. & EXP. CO.,LTD. DATE: DEC.1, 2008NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINATHE BUYER:LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAINThis Sales Contract is maDe By anD Between the Sellers anD the Buyers, whereby the sellersagree to sell anD the Buyers agree to Buy the unDer-mentioneD gooDs accorDing to the terms anDconDitions stipulateD Below:Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L.P.Time of Shipment: DURING JAN. 2009 BY SEA BARCELONANOS.1-26LoaDing Port anD Destination: FROM QINGDAO TO BARCELONAPartial Shipment anD Transshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE BUYER.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TOREACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENTAND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE15th DAY AFTER THE FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：103CD13727331C: DATE OF ISSUE ：08121540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN51D:APPLICANT BANK：BANCO SANTANDER, S.A.28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT ：LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD.NO. 51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.0041A:AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… 30 DAYS AFTER SIGHT42A:DRAWEE ：LINSA PUBLICIDAD, S.A.43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE ：VALENCIA, SPAIN44C:LATEST DATE OF SHIPMENT：09011545A:DESCRIPTION OF GOODSGOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2008CARDHOLDER DYED COW LEATHERBLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAOBROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAOPACKING: 200PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.47A: ADDITIONAL CONDITIONSBILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THEFOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE)VILTRANS (CHINA) INT’L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO.,LTD.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT经审核信用证需要修改的内容如下：________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________二、根据已知资料指出下列单据中错误的地方。

国际商务单证员《国际商务单证缮制与操作》模拟试题和详解(一)

2016年国际商务单证员《国际商务单证缮制与操作》模拟试题及详解（一）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。

（36分）1．合同资料This contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the conditions stipulated below:（5）Packing:8pc Double Offset Ring SpannerPacked in 1 plastic carton of 16 sets each;9pc Extra Long Hex Key Set,12pc Combination Spanner, 10pc Combination Spanner Packed in 1 plastic carton of 10 sets each;12pc Double Offset Ring SpannerPacked in 1 plastic carton of 8 sets each.Packed in THREE 40’ CONTAINER（6）Delivery From TIANJIN,CHINA to BARCELONA,SPAIN（7）Shipping marks MAMUTBARCELONAC/NO.1-UP（8）Time of Shipment: Latest Date Of Shipment Sept.10,2011（9）Partial Shipment: Allowed（10）Transshipment: Not Allowed（11）Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit to beavailable at 60 days after sight draft to be opened by the sellers.L/C must mention this contract number L/C advised by BANK OF CHINA TIANJIN BRANCH. All banking Charges outside China（the mainland of China）are for account of Drawee.（12）Arbitration: Any dispute arising from the execution of or in connection with contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic & Trade Arbitration Commision in Tianjin （or in Beijing）for arbitration in accordance with its arbitration rules The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by losing party unless otherwise awarded.The Seller: The Buyer:TIANJIN TOOL IMPORT & EXPORT CO.,LTD MAMUT ENTERPRISESAV2．信用证资料经审核信用证后存在的问题如下：答：本题主要考察受益人根据合同和《UCP600》条款对信用证的审核。

2014年国际商务单证员《国际商务单证缮制与操作》真题及详解【圣才出品】

2014年国际商务单证员《国际商务单证缮制与操作》真题及详解一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。

（36分）合同：信用证：【答案与解析】本题主要考察受益人根据合同和《UCP600》对信用证的审核。

经审核，信用证存在如下问题：1．信用证开立日期（DATE OF ISSUE）有误，应将“130612”改为2013年5月31日之前的某一天。

【解析】合同规定信用证需在2013年5月31日之前开立，信用证中的开立日期为2013年6月12日，不符合合同的规定，应予修改。

2．信用证有效期（DATE OF EXPIRY）有误，应将“130630”改为“130815”。

【解析】合同规定信用证议付有效期为装运期后15天，而合同中规定的装运期为7月份，但是信用证中的有效期却为2013年6月30日，与合同不符，应将信用证的有效期延期至2013年8月15日。

3．信用证的到期地点（PLACE OF EXPIRY）有误，应将“SWDDEN”改为“CHINA”。

【解析】信用证中规定的到期地点为“SWEDEN”，即开证行所在地，对受益人来说较为不利，容易造成交单失效，应改成“CHINA”。

4．开证申请人（APPLICANT）名称填写错误，应将“HAZZE ABC HOLDING, BOX 1237, S-111 21 HUDDINGE, SWEDEN”改为“HAZZE AB HOLDING, BOX 1237,S-111 21 HUDDINGE, SWEDEN”。

【解析】信用证中的开证申请人应填写合同中买方的名称及地址，并保证准确无误。

5．受益人（BENEFICIARY）的名称填写错误，应将“SHANGHAI ANDY TRADING CO., LTD., NO.126 WENHUAROAD, SHANGHAI, CHINA.”改为“SHANGHAI ANDYS TRADING CO., LTD., NO.126 WENHUAROAD, SHANGHAI, CHINA”。

根据合同内容审核信用证(单证员考试国际商务单证缮制与操作试题)

题目要求和说明合同：SALES CONTRACTTHE SELLER:SHANGHAI WILL TRADING. CO., LTD. JIANGNING ROAD, SHANGHAI, CHINA NO. WILL09068DATE: , 2009SIGNED AT: SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTE.AUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the Buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Packing: IN CARTONS OF 50 PCS EACHTime of Shipment: DURING AUG. 2009 BY SEAShipping Mark: AT SELLER’S OPTIONLoaDing Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER ANIRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORETHE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTILTHE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平LJSKOUT59: BENEFICIARY：SHANGHAI WILL IMPORT AND EXPORT CO., LTDJIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT：CURRENCY USD AMOUNT 1941A: AVAILABLE WITH…BY BY ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT30 DAYS AFTER SIGHT42A: DRAWEE ：NU BONNETERIE DE GROOTE.43P: PARTIAL SHIPMTS：NOT ALLOWED43T: TRANSSHIPMENT：ALLOWED44E: PORT OF LOADING：ANY CHINESE PORT44F: PORT OF DISCHARGE ：ANTWERP, BELGIUM44C: LATEST DATE OF SHIPMENT：09081545A: DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT PCAS PER ORDER D0900326 AND SALES CONTRACT NUMBERWILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT PCAS PER ORDER D0900327 AND SALES CONTRACT NUMBERWILL09069.SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED： 1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OFORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THEAPPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACHSEPARARTELY.单据审核结果。

根据合同内容审核信用证

根据下述合同内容审核信用证，并指出不符之处Exercise 1Sales ContractThe Seller: SHANGHAI SHENG DA CO., LTD.UNIT C 5/F JINGMAO TOWER No. SD080215SHANGHAI, CHINAThe Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 2008 28, IMAMGONJDHAKA,BANGLADESH Signed at: Shanghai, ChinaThe undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below:Packing: In CartonsShipping Mark: A.E.CHITTAGONGTime of Shipment: During May, 2008Loading Port and Destination: From Shanghai to ChittagongPartial Shipments and Transshipment: AllowedInsurance: To be effected by the buyerTerms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid fornegotiation in China until the 15th day after the month of shipment.The Seller The Buyer SHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE信用证SEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE: 31C: FEBRUARY 24, 2008APPLICABLE RULES 40E: UCP LATEST VERTIONDATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESH APPLICANT: 50: ALFAGA ENTERPRISE26, IMAMGONJ, DHAKA, BANGLADESH ISSUING BANK 52A: AB BANK LIMITEDIMAMGANJ, DHAKA-1211, BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO., LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 9800.00 AVAILABLE WITH/BY 41D: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFTS AT 60 DAYS SIGHTDRAWEE 42D: AB BANK LIMITED, IMAMGANJ BRANCH PARTIAL SHIPMENTS 43P: NOT ALLOWED TRANSSHIPMENT 43T: NOT ALLOWELOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTSIN CHARGE AT/FROMTRANSPORTATION TO…44B: CHITTAGANG SEA PORT, BANGLADESH LATEST DATE OF SHIPMENT 44C: MAY 2, 2008DESCRIP OF GOODS 45A: TAPE RULES(1) 2000 DOZ PAIR MODEL: JH-395WSIZE:3M x 16MM @ HKD3.60 PER DOZENCIF CHITTAGONG(2) 500 DOZ PAIR MODEL: JH-386WSIZE: 3M x 16MM @ HKD4.20 PER DOZENCIF CHITTAGONGPACKING: EXPORT STANDARD SEAWORTHYPACKINGDOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+ G.S.P. CERTIFICATE OF ORIGIN FORM A+ BENEFICIARY’S CERTIFICATE STATING THATONE SET OF ORIGINAL SHIPPING DOCUMENTSINCLUDING ORIGINAL “FORM A” HAS BEENSENT DIRECTLY TO THE APPLICANT AFTERTHE SHIPMENT+ INSURANCE POLICY OR CERTIFICATEENDORSED IN BLANK FOR 100 PCT OF CIFVALUE, COVERING W.P.A. AND WAR RISKS+ 3/3 PLUS ONE COPY OF CLEAN “ON BOARD”OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED“FREIGHT COLLECT” AND NOTIFY APPLICANT ADDITIONAL CONDITION 47A: + ALL DRAFTS DRAWN HEREUNDER MUST BEMARKED “DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT NO. 06660801DATED FEBRUARY 24, 2008”+ T/T REIMBURSEMENT IS NOT ACCEPTABLE DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE BANGLADESHARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCT. TO NEGOTIATING 78: THE AMOUNT AND DATE OF NEGOTIATION OFBANK EACH DRAFT MUST BE ENDORSED ON THEREVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’SDRAFTS MUST BE SENT BY COURIER SERVICEDIRECTLY TO US IN ONE LOT. UPON OUR RECEIPTOF THE DRAFTS AND DOCUMENTS WE SHALLMAKE PAYMENT AS INSTRUCTED BY YOU.Exercise 2SALES CONFIRMATIONNo. LT07060DATE: AUG. 10, 2005The Sellers: AAA IMPORT AND EXPORT CO. The Buyers: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLANDThe undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated bellowed:TOTAL USD45,600.00 TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY.PORT OF LORDING: DALIANDESTINATION: GDANSKTRANSSHIPMENT: ALLOWEDPARTIAL SHIPMENTS: ALLOWEDSHIPMENT: DECEMBER, 2005INSURANCE: TO EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING F.P.A.OF PICC CLAUSEPAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THE SELLERS 4 DAYS BEFORE THE SHIPMENTGENERAL TERMS:1. Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.2. The buyers are to assume full responsibilities for any consequences arising from:(a) the use of packing, designs or pattern made of order;(b) late submission of specifications or any other details necessary for the execution of thissales confirmation;(c) late establishment of L/C;(d) late amendment to L/C inconsistent with the previsions of this sales confirmation.David King 苏进The Buyers The SellersLETTER OF CREDITFORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 70/1/5822DATE OF ISSSUE 31C: 051007EXPIRY 31D: DATE 060115 PLACE POLANDISSUING BANK 51D: SUN BANK, P.O. BOX 201 GDANSK, POLAND APPLICANT *50: BBB TRADING CO.P.O. BOX 203 GDANSK, POLAND BENEFICIARY *59: AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINA AMOUNT *32B: CURRENCY USD AMOUNT 45,600.00 AVAILABLE WITH/BY *41A: BANK OF CHINA DALIAN BRANCHBY DEF PAYMENTDEFERRED PAYM. DET. *42P: 60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAIFOR TRANSPORT TO…44B: GDANSKLATEST DATE OF SHIP. 44C: 051231DESCRIPT. OF GOODS 45A: 65% POLYESTER 35% COTTON LADIES SHIRTSSTYLE NO. 101 200 DOZ @ USD60/PCESTYLE NO. 102 400 DOZ @ USD84/PCEALL OTHER DETAILS OF GOODS ARE AS PERCONTRACT NO. LT07060 DATED AUG. 10, 2005.DELIVERY TERMS: CIF GDANSK(INCOTERMS 2000)DOCUMENTS REQUIRED 46A:1. COMMERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND2. FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGH PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.3. ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.4. CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.5. MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR CIF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND.ADDITIONAL COND. 47A:+ ALL DOCS MUST BE ISSUED IN ENGLISH.+ SHIPMENTS MUST BE EFFECTED BY FCL.+ B/L MUST SHOWING SHIPPING MARKS: BBB, S/C L/T07060, GDAND, C/NO.+ ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.+ FOR DOCS WHICH DO NOT COMPLY WITH L/C TERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR50.00 PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH.DETAILS OF CHARGES 71B: ALL BANKING COMM/CHARGES OUTSIDE POLANDARE ON BENEFICIARY’S ACCOUNT. PRESENTATION PERIOD 48: 15 DAYS AFTER B/L DATE, BUT WITHIN L/CVALIDITY.CONFIRMATION *49: WITHOUTINSTRUCTIONS 78: WE SHALL REIMBURSE AS PER YOURINSTRUCTIONSSEND TO REC. INFO. 72: CREDIT SUBJECT TO ICC PUBL. 500//1993 REV.Exercise 3Sales ContractNo.: ss03Date: May20, 2006Seller: Shanghai stationery and sporting goods Imp. And Exp. Corp.Address: 5-15 Mansion 1230-1240 Zhongshan Road, ShanghaiBuyer: Smith Co. Ltd.Address: The Jane street, Kong zone, London, EnglandThis contract is made by the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to seller the under-mentioned commodity according to the terms and conditions stipulated below:Name of commodity: men’s glovesSpecification: Model No. 5Quantity: 2000 dozensUnit Price: CFR Amsterdam USD 45.00 per dozenAmount: USD90,000.00 (SAY US DOLLARS NINETY THOUSAND ONLY)Shipment: From Shanghai, China to Amsterdam, Holland not later than July 30, 2006 with transshipment and partial shipment not allowedPacking: in Seaworthy cartonsInsurance: To be covered by buyersTerms of Payment: By irrevocable letter of credit at sightShipping Marks: At seller’s opti onLetter of CreditCREDIT NUMBER 20: A2B9600463DATE OF ISSUE 31C: 060618ADVISING BANK 57A: BANK OF CHINA23, ZHONGSHAN ROAD, SHANGHAIFORM OF DOCUMENTARY CREDIT 40A: IRREVOCABLEDATE AND PLACE OF EXPIRY 31D: 060830/ AT ISSUING BANK’S COUNTER APPLICANT 50: SMITH CO. LTD.THE JANE STREET, KONG ZONE,LONDON, ENGLANDBENEFICIARY 59A: SHANGHAI STATIONERY AND SPORTING GOODSIMP. AND EXP. CORP5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAI, CHINACURRENCY CODE, AMOUNT 32B: USD 90,000.00AVAILABLE WITH…BY…41A: ANY BANK IN ADVISING BANK’S COUNTRYBY NEGOTIATION AT 30 DAYS SIGHT DRAFTS AT 42C: AT SIGHTDRAWN ON 42A: ABN AMRO BANK NV, LONDONPARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T PROHIBITEDLOADING ON BOARD/DISPATCH/ 44A: SHANGHAI PORTTAKING IN CHARGE AT/FROMFOR TRANSSHIPMENT TO 44B: AMSTERDAMSHIPMENT PERIOD 44C NOT LATER THAN 060630DESCRIPTION OF GOODS 45A: 2000 DO ZENS MEN’S GLOVES CFR AMSTERDAMAT USD 45.00 EACHDOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILL OFLADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY4. INSURANCE POLICY OR CERTIFICATE ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHINTHE VALIDITY OF THE CREDIT INSTRUCTIONS : 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INF. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500Exercise 4SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY NO.ST05-016203 LODIA HOTEL OFFICE 1546, DONG-GU, DATE: AUGUST 08, 2005BUSAN,KOREA SIGNED AT: NANJING, CHINA SELLER: WONDER INTERNATIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT,NANJING, CHINAThis Contract is made by the Seller; whereby the Buyers agree to buy and the Seller agrees to sell the under -mentioned commodity according to the terms and conditions stipulated below: 1. COMMODITY: UNBLEACHED KRAET LINEBOARD.UNIT PRICE: USD390.00/PER METRIC TON, CFR BUSAN KOREATOTAL QUANTITY: 100METRIC TONS, ±10% ARE ALLOWED.PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE2. TOTAL VALUE: USD39,000.00 (SAY U.S.DOLLARS THIRTY NINE THOUSAND ONLY. 10% MORE OR LESS ALLOWED.)3. PACKING: To be packed in strong wooden case(s), suitable for long distance ocean transportation.4. SHIIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording: “KEEP AWAY FROM MOISTURE”, “HANDLE WITH CARE”, etc. and the shipping mark: ST05-016BUSAN KOREA5. TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056. PORT OF SHIPMENT: MAIN PORTS OF CHINA7. PORT OF DESTINATION: BUSAN, KOREA8. INSURANCE: To be covered by the Buyer after shipment. (F.O.B Terms)9. DOCUMENT:+ Signed invoice indicating LC No and Contract No.+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight to Collect”/ “Freight Prepaid” made out to order blank endorsed notify ing the applicant.+ Packing List/Weight List indicating quantity/gross and net weight.+ Certificate of Origin.+ No solid wood packing certificate issued by manufacturer.10. OTHER CONDITIONS REQD IN LC:+ All banking charges outside the opening bank are for beneficiary’s a/c.+ Do not mention any shipping marks in your L/C.+ Partial and transshipment allowed.11. REMARKS: The last date of L/C opening：20 August, 2005.Letter of CreditBANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: S100-108085DATE OF ISSUE 31C: 20050825EXPIRY 31D: DATE 20051001 PLACE APPLICANT'S COUNTRY APPLICANT 50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564,DONG-GU, BUSAN, KOREABENEFICIARY 59A: WONDER INTERNATIONAL COMPANY LIMITEDN0. 529, QIJIANG ROAD HE DONG DISTRICT,NANNING, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 39,000.00 AVAILABLE WITH/BY 41A: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFT AT 90 DAYS SIGHTFOR FULL INVOICE COSTDRAWEE 42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORT TO 44B: MAIN PORTS OF KOREALATEST DATE OF SHIP 44C: 2005/10/02DESCRIPT. OF GOODS 45A: COMMODITY: UNBLEACHED KRAET LINEBOARD.U/P: HKD 390.00/MTTOTAL: 100MT ±10% ARE ALLOWED.PRICE TERM: CIF BUSAN KOREACOUNTRY OF ORIGIN: P.R. CHINAPACKING: STANDARD EXPORT PACKINGSHIPPING MARK: ST05-016BUSAN KOREADOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIESINDICATING LC NO. & CONTRACT NO.ST05-0182. FULL SET OF CLEAN ON BOARD OCEAN BILLOF LADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY/GROSS AND NETWEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIES ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCTIONS 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INFO. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500Exercise 5SALES CONTRACTTHE SELLER: NO.WILL09068SHANGHAI WILL TRADING CO.,LTD. DATE:JUNE.1,2009NO.25JIANGNING ROAD,SHANGHAI,CHINA SIGNED AT:SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Packing: IN CARTONS OF 50 PCS EACHShipping Mark: AT S ELLER’S OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUEAGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平LJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：132CD637273031C: DATE OF ISSUE ：09071540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK：ING BELGIUM NV/SV (FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT ：NU BONNETERIE DE GROOTEAUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTDNO.25 JIANGNING ROAD, SHANGHAI, CHINA 32B: AMOUNT ：CURRENCY USD AMOUNT 19 500.0041A:AVAILABLE WITH…BY ：ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… ：30 DAYS AFTER SIGHT42A:DRAWEE ：NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE：ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT：09081545A:DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR10.50/PC AS PER ORDER D0900326AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR12.00/PC AS PER ORDER D0900327AND SALES CONTRACT NUMBER WILL09069. SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED： 1. SIGNED COMMERCIAL INVOICES IN 4 ORGINALAND4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OFLADING, MADE OUT TO ORDER, BLANK ENDORSED,MARKED FREIGHT COLLECT NOTIFY THE APPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATINGCONTENTS OF EACH PACKAGE SEPARARTELY.5. INSURANCE POLICY/CERTIFICATE ISSUED INDUPLICATE IN NEGOTIABLE FORM, COVERING ALLRISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCEPOLICY/ CERTIFICATE MUST CLEARLY STATE IN THEBODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS: 1. ALL DOCUMENTS PRESENTED UNDER THIS LCMUST BE ISSUED IN ENGLISH.2. IN CASE THE DOCUMENTS CONTAINDISCREPANCIES, WE RESERVE THE RIGHT TOCHARGE DISCREPANCY FEES AMOUNTING TOEUR 75 OREQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY 48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUTWITHIN THE VALIDITY OF THIS CREDIT 49: CONFIRMATION INSTRUCTION：WITHOUT。

2015年国际商务单证员(单证操作与缮制)真题试卷(题后含答案及解析)

2015年国际商务单证员（单证操作与缮制）真题试卷(题后含答案及解析)题型有：1. 审核信用证 3. 改错4. 制单根据合同审核信用证（本题20分）1．根据下述合同内容审核信用证，指出不符之处，并提出修改意见。

1. 合同Packing: In cartons Shipping Mark: UNICAM ES1406009 LONDON C/No.1-100 Time of Shipment: Before APR. 30,2014 Loading Port and Destination: From Shenzhen, China to London，EnglandPartial Shipment: Not Allowed Transshipment: Allowed Insurance: To be effected by the buyer Terms of Payment: By L/C at sight, reaching the seller before Feb. 25，2014, and remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA. All banking Charges outside China (the mainland of China) are for account of the Drawee. Documents: + Signed commercial invoice in triplicate. + Full set (3/3) of clean on board ocean Bill of Lading marked “Freight to collect”made out to order blank endorsed notifying the applicant. + Packing List in triplicate. + Certificate of Origin issued by China Chamber of Commerce 2. 信用证：40A: FORM OF DOCUMENTARY CREDIT：IRREVOCABLE 20: DOCUMENTARY CREDIT NUMBER：LC3691709/14 31C: DATE OF ISSUE：140227 40E: APPLICABLE RULES：UCP LATEST VERSION 31D: DATE AND PLACE OF EXPIRY：140515 IN ENGLAND 50A: APPLICANT BANK:MIDLAND BANK PLC, LONDON 50: APPLICANT：UNICAN LIMITED ATOMIC ABSORPTION 203 YORK STREET, CAMBRIDGE CBI 2SU ENGLAND 59: BENEFICIARY：SHENZHEN SHOW CO., LTD. 81 FUHUA ROAD, SHENZHEN，CHINA 32B: CURRENCY CODE, AMOUNT：USD26,000.00 41A: A V AILABLE WITH?BY?：ANY BANK IN CHINA BY NEGOTIATION 42C: DRAFTS AT?：30 DAYS AFTER SIGHT FOR 100 PCT OF INVOICE V ALUE 42A: DRAWEE: UNICAM LIMITED ATOMIC ABSORPTION 43P: PARTIAL SHIPMENTS: NOT ALLOWED 43T: TRANSHIPMENT: NOT ALLOWED 44E: PORT OF LOADING/AIRPORT OF DEPARTURE: GUANGZHOU, CHINA 44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION: MANCHESTER,ENGLAND 44C: LATEST DATE OF SHIPMENT: 140415 45A: DESCRIPTION OF GOODS: 1000PCS OF 3 in1 Programming Cable AS PER S/C NO.ES14060098 AT USD26.00/PC CFR LONDON PACKED IN WOODEN CASES 46A: DOCUMENTS REQUIRED + FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDORSED MARKED “FREIGHT PREPAID”NOTIFYING THE APPLICANT. + INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE V ALUE, COVERING ALL RISKS AND WAR RISK AS PER CIC OF THE PICC(01/01/1981). 71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY正确答案：经审核信用证后存在的问题如下：1. 31C 开证日期晚于合同规定，应为2014年2月25日前； 2. 31D 到期地点有误，应为CHINA 3. 50 开证申请人名称有误，应为UNICAM LIMITED ATOMIC ABSORPTION 4. 59 受益人名称有误，应为SHENZHEN ESHOW CO., LTD. 5. 42C 付款期限与合同不符，应为At sight 6. 42A 汇票付款人有误，应为MIDLAND BANK PLC, LONDON 7. 43T 转运规定有误，应该允许8. 44E 装运港有误，应该是SHENZHEN 9. 44F 卸货港有误，应该是LONDON 10. 44C 最迟装运期有误，应该是Before APR. 30,2014 11. 45A 货描有误，应该是 5 in1 Programming Cable 12. 45A 货描中合同号有误，应为ES1406009 13. 45A 货描中贸易术语有误，应为FOB SHENZHEN 14. 45A 货描中包装方式有误，应为IN CARTONS 15. 46A 提单收货人抬头有误，应为TO ORDER 16. 46A 提单中运费项目有误，应注明“FREIGHT COLLECT”17.46A 要求提交保险单有误，此条应删除18. 71B 所有费用都由受益人负担与合同规定不符，应为All banking Charges outside China (the mainland of China) are for account of the Drawee.。

2013年全国国际商务单证员专业考试国际商务单证缮制与操作试题(附答案)

2013 年全国国际商务单证专业考试国际商务单证缮制与操作试题（考试时间：6 月 2 日下午 16∶00——18∶00）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。

（36 分）请在答题纸上作答。

合同：SALES CONTRACTThe Seller: MAITY INTERNATIONAL CO., LTD.Contract No. MT13008Address: NO.29 JIANGNING ROAD, SHANGHAI, CHINA Date: Dec 6，2012Signed At: Shanghai ChinaThe Buyer: DESEN EUROPE GMBHAddress: GIRARDETSTRASSE 2-38,EINGANG.4 D-45131 ESSEN, GERMANYThis Sales Contract is made by and between the Seller and the Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Description of GoodsQuantityUnit PriceAmount“RAIKOU” Homewear RH1140 Blue RH1150 Pink DRRW005 Gray DRRW008 PurpleAS PER ORDER NO.MY1301400PCS 400PCS 400PCS 400PCSCIF Hamburg € 5.88 € 6.08 € 5.38 € 5.18€ 2,352.00 € 2,432.00 € 2,152.00 € 2,072.00TOTAL1600PCSTotal Amount:Say Euro Nine Thousand and Eight OnlyPacking: 40pcs are packed in one export standard carton Shipping Mark: RAIKOUMT13008 HAMBURG C/No.1-40 Time of Shipment: NOT LATER THAN FEB. 15,2013 Loading Port and Destination: From Shanghai, China to Hamburg, Germany Partial Shipment: Not Allowed国际商务单证缮制与操作试题第 1 页（共 7 页）€ 9,008.00Transshipment: Allowed Insurance: To be effected by the seller for 110% invoice value covering All Risks and War Riskas per CIC of PICC dated 01/01/1981 Terms of Payment: By L/C at sight, reaching the seller before Dec. 31，2012, and remaining validfor negotiation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA. All banking Charges outside China (the mainland of China) are for account of the Drawee. Documents: + Signed commercial invoice in triplicate. + Full set (3/3) of clean on board ocean Bill of Lading marked “Freight Prepaid” made out to order blank endorsed notifying the applicant. + Insurance Policy in duplicate endorsed in blank for 110% of invoice value covering All Risks and War Risk as per CIC dated 01/01/1981. + Packing List in triplicate. + Certificate of Origin issued by China Chamber of CommerceSigned by:THE SELLER: MAITY INTERNATIONAL CO., LTD.GU TAOTHE BUYER: DESEN EUROPE GMBHLuty信用证： 27: SEQUENCE OF TOTAL：1/1 40A: FORM OF DOCUMENTARY CREDIT：IRREVOCABLE 20: DOCUMENTARY CREDIT NUMBER：00130010018208A1 31C: DATE OF ISSUE：130101 40E: APPLICABLE RULES：UCP LATEST VERSION 31D: DATE AND PLACE OF EXPIRY：130220 GERMANY 50: APPLICANT： DESEN EUROPE GMBHGIRARDETSTRASSE 2-38,EINGANG.4 D-45131ESSEN, GERMANY 59: BENEFICIARY：MATY INTERNATIONAL CO., LTD.NO.29 JIANGNING ROAD, SHANGHAI, CHINA 32B: CURRENCY CODE, AMOUNT：USD9008.00 41A: AVAILABLE WITH…BY…：BANK OF CHINABY NEGOTIATION 42C: DRAFTS AT…： 30 DAYS AFTER SIGHT 42A: DRAWEE: DESEN EUROPE GMBH 43P: PARTIAL SHIPMENTS: NOT ALLOWED 43T: TRANSHIPMENT: NOT ALLOWED 44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION: HAMBURG BY SEA. 44C: LATEST DATE OF SHIPMENT: 130210 45A: DESCRIPTION OF GOODS AND/OR SERVICES:1600PCS BABYWEAR AS PER ORDER NO.MY1301 AND S/C NO.MT13008 CFR HAMBURGPACKED IN CARTON OF 20PCS EACH 46A: DOCUMENTS REQUIRED+ SIGNED COMMERCIAL INVOICES IN TRIPLICATE INDICATING LC NO. AND CONTRACT NO.国际商务单证缮制与操作试题第 2 页（共 7 页）+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDORSED MARKED “FREIGHT TO COLLECT” NOTIFYING THE APPLICANT.+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S); GROSS WEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE VALUE, COVERING ALL RISKS OF CIC OF PICC (1/1/1981).71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGES.二、根据下面相关资料指出下列进口单据中错误的地方。

2014年全国国际商务单证员专业考试国际商务单证缮制与操作试题(附答案)

2014年全国国际商务单证专业考试国际商务单证缮制与操作试题（考试时间：6月21日下午16∶00——18∶00）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。

（36分）SHANGHAI ANDYS TRADING CO., LTD.SALES CONTRACTTHE SELLER: SHANGHAI ANDYS TRADING CO., LTD. NO. AD13007NO. 126 Wenhua Road, Shanghai,China DATE: MAR. 16, 2013 SIGNED AT: SHANGHAI, CHINA THE BUYER: HAZZE AB HOLDINGBOX 1237, S-111 21 HUDDINGE, SWEDENThis contract is made by and between the Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned commodity according to the terms and conditions stipulated below:Commodity & specification Quan. Unit price Amount Gas DetectorsART NO.BX616 ART NO.BX319 50pcs50pcsFOB SHANGHAIUSD380.00/pcUSD170.00/pcUSD19,000.00USD 8500.00Total 100pcs USD27,500.00 Total Amount: SAY U.S. DOLLARS TWENTY SEVEN THOUSAND AND FIVE HUNDRED ONLY PACKING: In Carton. SHIPPING MARKS:TIME OF SHIPMENT:During July,2013. HAZZEPLACE OF LOADING AND DESTINATION: AD2013007From Shanghai, China to Stockholm, Sweden STOCKHOLM, SWEDENPartial shipment and transshipment are allowed. NOS.1- UPINSURANCE: To be effected by the Buyer.TERMS OF PAYMENT: By irrevocable L/C at sight which should be issued before May 31,2013, valid fornegotiation in China for further 15 days after time of shipment.INSPECTION: In the factory.This contract is made in two original copies and become valid after signature, one copy to be held by each party.Signed by:THE SELLER THE BUYERSHANGHAI ANDYS TRADING CO., LTD. HAZZE AB HOLDINGHazze信用证：MT 700 ISSUE OF A DOCUMENTARY CREDITSENDER SWEDBANKRECEIVER BANK OF CHINA, SHANGHAI, CHINASEQUENCE OF TOTAL 27： 1 / 1FORM OF DOC.CREDIT 40A：IRREVOCABLEDOC. CREDIT NUMBER 20：BCN1008675DATE OF ISSUE 31C：130612APPLICABLE RULES 40E：UCP LATEST VERSIONDATE AND PLACE OF EXPIRY. 31D：DATE 130630 PLACE IN SWEDENAPPLICANT 50：HAZZE ABC HOLDINGBOX 1237, S-111 21 HUDDINGE, SWEDENBENEFICIARY 59：SHANGHAI ANDY TRADING CO., LTD.NO. 126 WENHUAROAD,SHANGHAI, CHINA.AMOUNT 32B：CURRENCY EUR AMOUNT 27,000.00A V AILABLE WITH/BY 41D：ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT ... 42C：30 DAYS AFTER SIGHTDRAWEE 42A：HAZZE AB HOLDINGPARTIAL SHIPMTS 44P：NOT ALLOWEDTRANSSHIPMENT 44T：NOT ALLOWEDPORT OF LOADING 44E：TIANJIN, CHINAPORT OF DISCHARGE 44F：STOCKHOLM, SWEDENLATEST SHIPMENT 44C：130615DESCRIPTION OF GOODS 45A：1000 PCS OF GAS DETECTORS AS PER S/C NO.AD13007CIF STOCKHOLMPACKED IN CARTONSDOCUMENTS REQUIRED 46A：+ COMMERCIAL INVOICE SIGNED MANUALLY INTRIPLICATE.+ PACKING LIST IN TRIPLICATE.+ CERTIFICATE OF CHINESE ORIGIN CERTIFIED BYCHAMBER OF COMMERCE.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATEENDORSED IN BLANK FOR 110% INVOICE V ALUE,COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981).+ FULL SET OF CLEAN ‘ON BOARD’ OCEAN BILLS OFLADING MADE OUT TO ORDER MARKED FREIGHTPREPAID AND NOTIFY APPLICANT.ADDITIONAL CONDITION 47A：+ ALL PRESENTATIONS CONTAINING DISCREPANCIESWILL ATTRACT A DISCREPANCY FEE OF USD50.00. THISCHARGE WILL BE DEDUCTED FROM THE BILL AMOUNTWHETHER OR NOT WE ELECT TO CONSULT THEAPPLICANT FOR A WAIVER.CHARGES 71B：ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OFBENEFICIARY.CONFIRMATION INSTRUCTION 49：WITHOUT二、根据下面相关资料指出下列进口单据中错误的地方，并改正。

外贸单证上机操作试题

安徽国际商务职业学院2010年度外贸技能竞赛国际商务单证缮制与操作上机试卷（考试时间：6月2日下午15： 00—16： 30）、根据合同内容审核信用证，指出不符之处并提出修改意见。

资料一：合同SALES CONTRACTTEL : +86 551 3424091 FAX : +86 551 3424080 THE SELLER :HEFEI TIAN NAN IMPORT & EXPORT CO., LTD.ROOM 401-5#, NO. 46 HUANGSHAN ROAD, HEFEI, CHINA THE BUYER :GOTCHAL PROMOTIONAL SUPPORTEHU EUNTZION HANESTER 24189 KOELN GERMANYPacking : 1 PC /POLYBAG, 400PCS / CTN Time of Shipment : DURING MAR. 2009 BY SEALoading Port and Destination : FROM SHANGHAI TO KOELN Partial Shipment and Transshipment : NOT ALLOWED In sura nee ： TO BE EFFECTED BY THE BUYERTerms of Payment : THE BUYER SHALL 0PEN THROUGH A BANK ACCEPTABLE TO THE SELLER ANWE CONFIRM HAVING SOLD YOU THE FOLLOWINGGOODS ON TERMS AND CONDITIONS SPECIFIED AS（本题共36 分）NO . : TN08039 DATE : JAN. 3,IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN V ALID FOR NEGOTIATION IN CHINA UNTIL THTHE 15TH DAY AFTER THE FORESAID TIME OF SHIPMENT.The buyer：The seller ：GOTCHAL PROMOTIONAL SUPPORT HEFEI TIAN NAN IMPORT & EXPORT CO., LTD.资料二：信用证ISSUE OF DOCUMENTARY CREDIT27 SEQUENCE OF TOTAL1／140A FORM OF DOC ，CREDITIRREVOCABLE20 DOC ．CREDIT NUMBER103CF10727331C DATE 0F ISSUE09020140E APPLICABLE RULESUCP LATEST VERSION31D DATE AND PLACE OF EXPIRYDATE 090420 PLACE IN GERMANY51D APPLICANT BANKCOMMERBANK, KOELN GERMANY28660 BOADILLA DEL KOELN GERMANY50 APPLICANTGOTCHAL PROMOTIONAL SUPPORTEHU ENUTZLON HANESTER 24189 KOELN GERMANY59 BENEFICIARYHEFEI TIAN NAN IMPORT & EXPORT CO., LTD.ROOM 401-5#, NO. 46 HUANGSHAN ROAD, HEFEI, CHINA32B AMOUNTCURRENCY USD AMOUNT 34849 ．0041A AVAILABLE WITH …BYANY BANK 1N CHINA BY NEGOTIATION42C DRAFTS AT30 DAYS AFTER SIGHT42A DRAWEECOMMERBANK, KOELN GERMANY43P PARTIAL SHIPMENTSALLOWED43T TRANSSHIPMENTALLOWED44E PORT OF LOADINGANY CHINESE PORT44F PORT OF DISCHARGEKOELN, SPAIN44C LATEST DATE OF SHIPMENT09030145A DESCRIPTI0N OF GOODSGOODS AS PER S／C NO．TN08036 DATED ON JAN. 3, 2009SAFETY VEST K34290 ／48000 PCS AT USD0.30／PC FOB HEFEISAFETY VEST K34292 ／58000PCS AT USD0.35／PC FOB HEFEIPACKING ：400PCS／CTN46A DOCUMENTS REQUIRED+SIGNED COMMERCIAL INVOICE IN 3 COPIES+CERTIFICATE 0F ORIGIN GSP FORM A ISSUED BY 0FFICIAL AUTHORITIES+PACKING LIST IN 3 COPIES+FULL SET C LEAN ON BOARD BILLS OF LADING MADE OUT T0 0RDER MARKED “FREICHT PREPAID” AND NOTIFY APPLICANT+INSURANCE POLICY ／CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 100% INVOICE V ALUE COVERINC ALL RISKS AND WAR RISK AS PER CIC ．47A ADDITIONAL CONDITIONSBILL OF LADING ONL Y ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWINGSHIPPING COMPANIES ：KUEHNE —NAGEL(BLUE ANCHOR LINE)VILTRANS(CHINA)INTL FORWARDING LTD. 0R VILTRANS SHIPPING(HK) CO., LTD.71B CHARGESALL CHARGES OUTSIDE GERMANY ARE TO BE BORN BY BENEFICIARY48 PERIOD FOR PRESENTA TIONWITHIN 5 DAYS AFTER THE DA TE OF SHIPMENT ，BUT WITHIN THE V ALIDITY OF THIS CREDIT49 CONFIRMATION INSTRUCTl0N ：WITHOUT 经审核，信用证需要修改的内容如下：二、根据合同、信用证及补充资料缮制商业发票、装箱单、普惠制产地证FORM A 、汇票。

根据合同内容审核信用证(2010年单证员考试国际商务单证缮制与操作试题)

题目要求和说明THE SELLER: SHANGHAI WILL TRADING. CO., LTD.NO.25 NO. WILL09068 DATE: JUNE.1, 2009SIGNED AT: SHANGHAI,CHINAJIANGNINGROAD,SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTE. AUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the Buyers agree to buy theunder-mentioned goods according to the terms and conditionsPacking: IN CARTONS OF 50 PCS EACHTime of Shipment: DURING AUG. 2009 BY SEAShipping Mark: AT SELLER’S OPTIONLoaDing Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWED Insurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payment: THE BUYERSHALL OPENTHROUGH ABANKACCEPTABLETO THE SELLERANIRREVOCABLESIGHT LETTEROF CREDIT TOREACH THESELLER 30 DAYSBEFORE THEMONTH OFSHIPMENT ANDTO REMAINVALID FORNEGOTIATION INCHINA UNTILTHE 15th DAYAFTER THEFORESAID TIMEOF SHIPMENT.SELLER BUYER SHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平ISSUE：40E:APPLICABLERULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：DATE 090910 PLACE IN BELGIUM51D: APPLICANT BANK: ING BELGIUM NV/SV(FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT：NU BONNETERIE DE GROOTE AUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY：SHANGHAI WILL IMPORT AND EXPORT CO., LTD NO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT：CURRENCY USDAMOUNT 19 500.0041A: AVAILABLE BY ANY BANK IN CHINA BY NEGOTIATIONWITH…BY42C: DRAFTSAT30 DAYS AFTER SIGHT42A: DRAWEE ：NU BONNETERIE DE GROOTE.43P: PARTIALSHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E: PORT OFLOADING：ANY CHINESE PORT44F: PORT OFDISCHARGE ：ANTWERP, BELGIUM44C: LATESTDATE OFSHIPMENT：09081545A: DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR10.50/PC AS PER ORDER D0900326 AND SALES CONTRACT NUMBERWILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR12.00/PC AS PER ORDER D0900327 AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS: CFR ANTWERP PACKING: 50PCS/CTN46A:DOCUMEN TS REQUIRED：1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEANOF LADING, MADE OUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT 3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACH PACKAGE SEPARARTELY.5.INSURANCEPOLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR 120 PCT OF INVOICE VALUE. INSURANCEPOLICY/CERTIFICATE MUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUM IRRESPECTIVE OF PERCENTAGE47A:ADDITION AL CONDITIONS：1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.单据审核结果。

根据合同内容审核信用证.doc

根据下述合同内容审核信用证，并指出不符之处Exercise 1Sales ContractThe Seller: SHANGHAI SHENG DA CO., LTD.UNIT C 5/F JINGMAO TOWER No. SD080215SHANGHAI, CHINAThe Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 200828, IMAMGONJDHAKA,BANGLADESH Signed at: Shanghai, ChinaThe undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below:Commodity &Quantity Price TermsSpecification Unit Price Amount STEEL TAPE RULES CFR ChittagongJH-392W 3M x 16MM2000 DOZ PAIR DOZ PAIRJH-380W 3M x 16MM500 DOZ PAIR DOZ PAIRTerms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid fornegotiation in China until the 15 th day after the month of shipment.The Seller The BuyerSHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE信用证SEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE: 31C: FEBRUARY 24, 2008APPLICABLE RULES 40E: UCP LATEST VERTIONDATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESHAPPLICANT: 50: ALFAGA ENTERPRISE26, IMAMGONJ, DHAKA, BANGLADESHISSUING BANK 52A: AB BANK LIMITEDIMAMGANJ, DHAKA-1211, BANGLADESHBENEFICIARY 59: SHANGHAI DA SENG CO., LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI, CHINAAMOUNT 32B: CURRENCY HKD AMOUNTAVAILABLE WITH/BY41D: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT42C:DRAFTS AT 60 DAYS SIGHTDRAWEE42D:AB BANK LIMITED, IMAMGANJ BRANCHPARTIAL SHIPMENTS43P:NOT ALLOWEDTRANSSHIPMENT43T:NOT ALLOWELOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTSIN CHARGE AT/FROMTRANSPORTATION TO44B: CHITTAGANG SEA PORT, BANGLADESHLATEST DATE OF SHIPMENT44C: MAY 2, 2008DESCRIP OF GOODS45A:TAPE RULES(1) 2000 DOZ PAIR MODEL: JH-395WSIZE:3M x 16MM @ PER DOZENCIF CHITTAGONG(2) 500 DOZ PAIR MODEL: JH-386WSIZE: 3M x 16MM @ PER DOZENCIF CHITTAGONGPACKINGDOCUMENTS REQUIRED46A:+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+ CERTIFICATE OF ORIGIN FORM A+ BENEFICIARY’S CERTIFICATE STATING THATONE SET OF ORIGINAL SHIPPING DOCUMENTSINCLUDING ORIGINAL“FORM A”HAS BEENSENT DIRECTLY TO THE APPLICANT AFTERTHE SHIPMENT+ INSURANCE POLICY OR CERTIFICATEENDORSED IN BLANK FOR 100 PCT OF CIFVALUE, COVERING AND WAR RISKS+ 3/3 PLUS ONE COPY OF CLEAN“ON BOARD”OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED“FREIGHT COLLECT” AND NOTIFY APPLICANT ADDITIONAL CONDITION47A:+ ALL DRAFTS DRAWN HEREUNDER MUST BEMARKED“ DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT NO. 06660801DATED FEBRUARY 24, 2008”+ T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES71B: ALL BANKING CHARGES OUTSIDE BANGLADESHARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD48: DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION49: WITHOUTINSTRUCT. TO NEGOTIATING78: THE AMOUNT AND DATE OF NEGOTIATION OFBANK EACH DRAFT MUST BE ENDORSED ON THEREVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’SDRAFTS MUST BE SENT BY COURIER SERVICEDIRECTLY TO US IN ONE LOT. UPON OUR RECEIPTOF THE DRAFTS AND DOCUMENTS WE SHALLMAKE PAYMENT AS INSTRUCTED BY YOU.Exercise 2SALES CONFIRMATIONNo. LT07060DATE: AUG. 10, 2005The Sellers: AAA IMPORT AND EXPORT CO.The Buyers: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLANDThe undersigned Sellers and Buyers have agreed to close the following transactions accordingto the terms and conditions stipulated bellowed:COMMODITY AND QUANTITY UNIT PRICE & TERMS AMOUNTSPECIFICATION65% POLYESTER35% COTTON CIF GDANSKLADIES SKIRTSSTYLE NO. A101200 DOZ USD60/DOZ USD12,STYLE NO. A102400 DOZ USD84/DOZ USD33,ORDER NO. HMW0501TOTAL USD45,TOTAL VALUE: . DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY.PORT OF LORDING: DALIANDESTINATION: GDANSKTRANSSHIPMENT: ALLOWEDPARTIAL SHIPMENTS: ALLOWEDSHIPMENT: DECEMBER, 2005INSURANCE: TO EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING OF PICC CLAUSEPAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THESELLERS 4 DAYS BEFORE THE SHIPMENTGENERAL TERMS:1. Reasonable tolerance in quality, weight, measurements, designs and colors is allowed,for which no claims will be entertained.2.The buyers are to assume full responsibilities for any consequences arising from:(a) the use of packing, designs or pattern made of order;(b) late submission of specifications or any other details necessary for the execution of this sales confirmation;(c)late establishment of L/C;(d)late amendment to L/C inconsistent with the previsions of this sales confirmation.David King苏进The Buyers The SellersLETTER OF CREDITFORM OF DOC. CREDIT*40A: IRREVOCABLEDOC. CREDIT NUMBER*20:70/1/5822DATE OF ISSSUE31C:051007EXPIRY31D: DATE 060115 PLACE POLANDISSUING BANK51D: SUN BANK, . BOX 201 GDANSK, POLANDAPPLICANT*50: BBB TRADING CO.. BOX 203 GDANSK, POLANDBENEFICIARY*59:AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINAAMOUNT*32B:CURRENCY USD AMOUNT 45,AVAILABLE WITH/BY*41A:BANK OF CHINA DALIAN BRANCHBY DEF PAYMENTDEFERRED PAYM. DET.*42P: 60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS43P: NOT ALLOWEDTRANSSHIPMENT43T: ALLOWEDLOADING IN CHARGE44A: SHANGHAIFOR TRANSPORT TO44B:GDANSKLATEST DATE OF SHIP.44C:051231DESCRIPT. OF GOODS45A: 65% POLYESTER 35% COTTON LADIES SHIRTSSTYLE NO. 101 200 DOZ @ USD60/PCESTYLE NO. 102 400 DOZ @ USD84/PCEALL OTHER DETAILS OF GOODS ARE AS PERCONTRACT NO. LT07060 DATED AUG. 10, 2005.DELIVERY TERMS: CIF GDANSK(INCOTERMS 2000)DOCUMENTS REQUIRED46A:MERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND2.FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGH PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.3.ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.4.CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.5.MARINEINSURANCEPOLICY IN THE CURRENCYOF THE CREDIT ENDORSEDIN BLANKFOR CIF VALUEPLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND. ADDITIONAL COND. 47A:+ALL DOCS MUST BE ISSUED IN ENGLISH.+SHIPMENTS MUST BE EFFECTED BY FCL.+B/L MUST SHOWING SHIPPING MARKS: BBB, S/C L/T07060, GDAND, C/NO.+ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.+FORDOCSWHICHDO NOTCOMPLYWITH L/C TERMSANDCONDITIONS, WESHALLDEDUCTFROMTHE PROCEEDS A CHARGE OF PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH. DETAILS OF CHARGES71B:ALL BANKING COMM/CHARGES OUTSIDE POLANDARE ON BENEFICIARY’S ACCOUNT.PRESENTATION PERIOD48: 15 DAYS AFTER B/L DATE, BUT WITHIN L/C VALIDITY. CONFIRMATION*49: WITHOUTINSTRUCTIONS78: WE SHALL REIMBURSE AS PER YOURINSTRUCTIONSSEND TO REC. INFO.72:CREDIT SUBJECT TO ICC PUBL. 500Exercise 3Sales ContractNo.: ss03Date: May20, 2006Seller: Shanghai stationery and sporting goods Imp. And Exp. Corp.Address: 5-15 Mansion 1230-1240 Zhongshan Road, ShanghaiBuyer: Smith Co. Ltd.Address: The Jane street, Kong zone, London, EnglandThis contract is made by the buyers and the sellers, whereby the buyers agree to buy andthe sellers agree to seller the under-mentioned commodity according to the terms andconditions stipulated below:Name of commodity: men ’s glovesSpecification: Model No. 5Quantity: 2000 dozensUnit Price: CFR Amsterdam USD per dozenAmount: USD90, (SAY US DOLLARS NINETY THOUSAND ONLY)Shipment: From Shanghai, China to Amsterdam, Hollandtransshipment and partial shipment not allowedPacking: in Seaworthy cartonsInsurance: To be covered by buyersTerms of Payment: By irrevocable letter of credit at sightShipping Marks: At seller’s optionnot later than July 30, 2006 withLetter of CreditCREDIT NUMBER20: A2B9600463DATE OF ISSUE31C:060618ADVISING BANK57A: BANK OF CHINA23, ZHONGSHAN ROAD, SHANGHAIFORM OF DOCUMENTARY CREDIT 40A: IRREVOCABLEDATE AND PLACE OF EXPIRY31D:060830/ AT ISSUING BANK’S COUNTERAPPLICANT50:SMITH CO. LTD.THE JANE STREET, KONG ZONE,LONDON, ENGLANDBENEFICIARY59A: SHANGHAI STATIONERY AND SPORTING GOODSIMP. AND EXP. CORP5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAI, CHINACURRENCY CODE, AMOUNT AVAILABLE WITH BY32B:41A:USD 90,ANY BANK IN ADVISING BANK’S COUNTRYBY NEGOTIATION AT 30 DAYS SIGHTDRAFTS AT42C:AT SIGHTDRAWN ON42A:ABN AMRO BANK NV, LONDONPARTIAL SHIPMENTS43P:ALLOWEDTRANSSHIPMENT43T PROHIBITEDLOADING ON BOARD/DISPATCH/ 44A:SHANGHAI PORTTAKING IN CHARGE AT/FROMFOR TRANSSHIPMENT TO44B: AMSTERDAMSHIPMENT PERIOD44C NOT LATER THAN 060630DESCRIPTION OF GOODS45A:2000 DOZENS MEN’S GLOVES CFR AMSTERDAMAT USD EACHDOCUMENTS REQUIRED46A: 1. COMMERCIAL INVOICE IN 3 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILL OFLADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY4. INSURANCE POLICY OR CERTIFICATE ADDITIONAL COND.47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST.DETAILS OF CHARGES71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD48:DOCUMENTS TO BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHINTHE VALIDITY OF THE CREDITINSTRUCTIONS :78:WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INF.72: SUBJECT ICC PUBLICATION 500Exercise 4SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1546, DONG-GU,DATE: AUGUST 08, 2005BUSAN,KOREA SIGNED AT: NANJING, CHINASELLER: WONDER INTERNATIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT,NANJING, CHINAThis Contract is made by the Seller; whereby the Buyers agree to buy and the Seller to sell the under -mentioned commodity according to the terms and conditions stipulated agrees below:1. COMMODITY: UNBLEACHED KRAET LINEBOARD.UNIT PRICE: PER METRIC TON, CFR BUSAN KOREATOTAL QUANTITY: 100METRIC TONS,± 10% ARE ALLOWED.PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE2. TOTAL VALUE: USD39, (SAY THIRTY NINE THOUSAND ONLY. 10% MORE OR LESS ALLOWED.)3. PACKING: To be packed in strong wooden case(s),suitable for long distance ocean transportation.4. SHIIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording:“KEEPAWAYFROMMOISTURE”,“HANDLEWITH CARE”, etc. and the shipping mark: ST05-016BUSAN KOREA5.TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056.PORT OF SHIPMENT: MAIN PORTS OF CHINA7.PORT OF DESTINATION: BUSAN, KOREA8.INSURANCE: To be covered by the Buyer after shipment. Terms)9.DOCUMENT:+Signed invoice indicating LC No and Contract No.+ Full set (3/3) of clean on board ocean Bill of Lading marked“Freight to Collect”/“Freight Prepaid ” made out to order blank endorsed notifying the applicant.+Packing List/Weight List indicating quantity/gross and net weight.+Certificate of Origin.+No solid wood packing certificate issued by manufacturer.10. OTHER CONDITIONS REQD IN LC:+ All banking charges outside the opening bank are for beneficiary ’s a/c.+ Do not mention any shipping marks in your L/C.+ Partial and transshipment allowed.11. REMARKS: The last date of L/C opening ： 20 August, 2005.Letter of CreditBANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: S100-108085DATE OF ISSUE 31C:EXPIRY 31D: DATE PLACE APPLICANT'S COUNTRYAPPLICANT 50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564,DONG-GU, BUSAN, KOREABENEFICIARY 59A: WONDER INTERNATIONAL COMPANY LIMITEDN0. 529, QIJIANG ROAD HE DONG DISTRICT,NANNING, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 39,AVAILABLE WITH/BY 41A: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42C: DRAFT AT 90 DAYS SIGHTFOR FULL INVOICE COSTDRAWEE 42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORT TO 44B: MAIN PORTS OF KOREALATEST DATE OF SHIP 44C: 2005/10/02DESCRIPT. OF GOODS45A:COMMODITY: UNBLEACHED KRAET LINEBOARD.U/P: HKD MTTOTAL: 100MT ±10% ARE ALLOWED.PRICE TERM: CIF BUSAN KOREADOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIESINDICATING LC NO. & CONTRACT2. FULL SET OF CLEAN ON BOARD OCEAN BILLOF LADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY/GROSS AND NETWEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIES ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST.DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCTIONS 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INFO. 72: SUBJECT ICC PUBLICATION 500Exercise 5SALES CONTRACTTHE SELLER:SHANGHAI WILL TRADING CO.,LTD. DATE:,2009ROAD,SHANGHAI,CHINA SIGNED AT:SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the termsand conditions stipulated below:Price terms Commodity & Specification QuantityUnit priceAmountWORK SHORT TROUSERS - 100 PCT CIF ANTWERP USD31COTTON TWILL AS PER ORDER 3000 PCS PC USD60D0900326,WORK SHORT TROUSERS - 100 PCTCOTTON TWILL AS PER ORDER D0900327 5000 PCS PCTOTAL 8000PCSTotal amount : NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLYPacking: IN CARTONS OF 50 PCS EACHShipping Mark: AT SELLER ’S OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTEDBY THE SELLERFOR110 PCT OF INVOICE VALUEAGAINSTALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.Terms of Payment: THE BUYERSHALL OPENTHROUGHA BANKACCEPTABLETO THE SELLERAN IRREVOCABLE SIGHT LETTER OF CREDITTO REACH THE SELLER30 DAYS BEFORETHE MONTH OFSHIPMENT AND TOREMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLERSHANGHAI WILL TRADING CO., LTD BUYERNU BONNETERIE DE GROOTE LJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL1/140A: FORM OF IRREVOCABLE20: NUMBER132CD637273031C: DATE OF ISSUE09071540E: APPLICABLE RULES UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK ING BELGIUM NV/SV (FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT NU BONNETERIE DE GROOTEAUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY SHANGHAI WILL IMPORT AND EXPORT CO., LTDJIANGNING ROAD, SHANGHAI, CHINA 32B: AMOUNT CURRENCY USD AMOUNT 1941A:AVAILABLE WITH BY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT30 DAYS AFTER SIGHT42A:DRAWEE NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS NOT ALLOWED43T:TRANSSHIPMENT ALLOWED44E:PORT OF LOADING ANY CHINESE PORT44F:PORT OF DISCHARGE ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT09081545A:DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT PC AS PER ORDER D0900326AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS– 100PCT COTTONTWILL AT PC AS PER ORDER D0900327AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS:CFR ANTWERPPACKING:50PCS/CTN46A:DOCUMENTS REQUIRED：1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND4 COPIES2.FULL SET OF CLEAN ON BOARD OCEAN BILLS OFLADING, MADE OUT TO ORDER, BLANK ENDORSED,3.CERTIFICATE OF ORIGIN.4.PACKING LIST IN QUADRUPLICATE STATINGCONTENTS OF EACH PACKAGE SEPARARTELY.5.INSURANCE POLICY/CERTIFICATE ISSUED INDUPLICATE IN NEGOTIABLE FORM, COVERING ALLRISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLY STATE IN THEBODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS: 1. ALL DOCUMENTS PRESENTED UNDER THIS LCMUST BE ISSUED IN ENGLISH.2.IN CASE THE DOCUMENTS CONTAINDISCREPANCIES, WE RESERVE THE RIGHT TOCHARGE DISCREPANCY FEES AMOUNTING TOEUR 75 OREQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY 48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUTWITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION： WITHOUT。

一、根据下述合同内容审核信用证,并指出不符之处。(36分)

一、根据下述合同内容审核信用证，并指出不符之处。

（36分）1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.，信用证SHANGHAI DA SENG CO.，LTD.）2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ）3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES）4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFRCHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARDSEAWORTHY PACKING）8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY2, 2008）9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS）10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.，信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）11、合同用的是CFR术语，信用证要求受益人提交保险单不符12、CFR术语，提单上要求注明“FREIGHT COLLECT”不符13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT）二、根据买方订单及相关资料缮制形式发票（24分）(12) DETAILS OF OUR BANK:BANK OF CHINA, SHANGHAI BRANCH,NO.4 Zhongshan road, Shanghai ,P.R.CHINASWIFT CODE: BKCHCNBJ530BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINASHANGHAI LUCKY SAFETY SCREENS CO., LTD三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共40分）凭信用证号Drawn under industrial bank of Japan,ltd.,head office L/C NO.LC196107800日期按…. .息…. 付款Dated Oct.15,2007 Payable with interest @… .. % per annum 号码汇票金额上海NO.YL71001Exchange for USD12630.00 Shanghai …DEC.05,2007……………见票…………………日后（本汇票之正本未付）付交At *** sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA,SHANGHAI BRANCH金额the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY此致To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICESHANGHAI YILONG CO.，LTD.XXXSHANGHAI YILONG CO.，LTD.X X X.Shipper Insert Name, Address and PhoneSHANGHAI YILONG CO.，LTD.NO.91 NANING ROAD SHANGHAI ,CHINA.B/L No.TH14HK07596.Consignee Insert Name, Address and Phone TO ORDER中远集装箱运输有限公司COSCO CONTAINER LINESNotify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attach to the Carrier or his agents for failure to notify)ABC COMPANY1-3 MACHI KU STREET OSAKA，JAPAN Port-to-Port or Combined Transport BILL OF LADINGLADEN ON BOARD THE VESSEL DATE:NOV29,2007BY KAOHSIUNG V.0707SCOSCO CONTAINER LINESCNS01 0108895。

全套单据制作(含答案)

根据合同内容审核信用证，指出不符之处，并提出修改意见。

第一题：1.买卖双方签署的合同浙江永康剑鼓手工具进出口有限公司ZHEJIANG YK GG HAND TOOL I/E CO.,LTD.296 HUAYANG ROAD, YONGKANG CITY ZHEJIANG, CHINA销售确认书SALES CONFIRMATIONTo:SAYID TOOL ENTERPRISES S/C No.: YKGG080609753 TARRAGONA ROAD Date: 09 JUNE 2008DURBAN SOUTH AFRICA Place: YONGKANG, CHINADear Sirs:Total Amount in words: SAY U. S. DOLLARS TWENTY FOUR THOUSAND FOUR HUNDRED ANDFIFTEEN ONLY.Port of loading: NINGBO / SHANGHA IPort of discharge: DURBAN, SOUTH AFRICATime of Shipment: ON OR BEFORE 16 JULY 2008Partial: NOT ALLOWEDTransshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF THE INVOICE VALUECOVERING ALL RISKS AND WAR RISK AS PER ICC（A）DATED 01/01/1982 Terms of Payment: BY CONFIRMED AND IRREVOCABLE LETTER OF CREDIT IN FAVOUR OF THESELLER TO BE AVAILABLE BY SIGHT DRAFTS AND TO BE OPENED ANDREACH CHINA ON OR BEFORE 13 JUN. 2008REMAINING VALID FORNEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE TIME OFSHIPMENTInspection: INSPECTED BY CIQShipping Marks: AS PER SELLER’S OPTIONDocuments required: MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATEFULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER ANDBLANK ENDOURSED NOTIFY THE BUYERINSURANCE POLICY IN DUPLICATEINSPECTION CERTIFICATE ISSUED BY CIQPACKING LIST IN TRIPLICATECERTIFICATE OF ORIGINThe Seller: The Buyer:Zhejiang YK GG Hand Tool I/E Co., Ltd.Sayid Tool Enterprises李四Mohamed Sayid2.进口国开来的有错误的信用证ISSUING BANK: NATIONAL BANK OF SOUTH AFRICA, DURBAN ADVISING BANK: BANK OF CHINA, ZHEJIANG BRANCHSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: NBB08-06-287DATE OF ISSUE 31C: 080612EXPIRY *31D: DATE 080716 PLACE AT DURBAN APPLICANT *50: SAYID TOOL ENTERPRISES753 TARRAGONA ROADDURBAN SOUTH AFRICABENEFICIARY *59: ZHENJIANG YK GG HAND TOOL I/E CO., LTD. 269 HUAYANG ROADZHEJIANG CHINAAMOUNT *32B: CURRENCY USD AMOUNT 25700.00 AVAILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT … 42C: AT SIGHTFOR FULL INVOICE VALUEDRAWEE 42D: NATIONAL BANK OF SOUTH AFRICA DURBANPARTIAL SHIPMENT 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDPORT OF LOADING 44E: NINGBO / SHANGHAIPORT OF DISCHARGE 44F: DURBAN SOUTH AFRICALATEST DATE OF SHIP. 44C: 080716DESCRIPTION OF GOODS 45A:HAND TOOLS AS PER S/C NO. YKGG080906CIFC5 DURBAN10PCS COMBINATION SPANNER1200SETS, USD11.00PER SET12PCS DOUBLE OFFSET RING SPANNER1000SETS, USD12.50 PER SETPACKING: IN ONE CARTON OF 20 SETS EACH, TOTAL INONE 20 FEET FULL CONTAINER LOAD.DOCUMENTS REQUIRED 46A:+SIGNED COMMERCIAL INVOICE IN THREE COPIES+FULL SET CLEAN ON BOARD OCEAN BILL OF LADINGMADE OUT TO ORDER MARKED FREIGHT COLLECTNOTIFY APPLICANT+PACKING LIST IN THREE COPIES+CERTIFICATE OF ORIGIN GSP FORM A IN ONE COPIES+ INSPECTION CERTIFICATE FOR QUALITY ISSUED BYENTRY-EXIT INSPECTION AND QUARANTINE OF THEPEOPLE’S REPUBLIC OF CHINA+BENEFICIARY’S CERTIFICATE STATING THAT EACHCOPY OF INVOICE, BILL OF LADING AND PACKINGLIST HAVE BEEN SENT TO APPLICANT IMMEDIATELYAFTER SHIPMENTADDITIONAL COND. 47A:+DOCUMENTS PRESENTED WITH DISCREPANCYWHETHER INDICATED OR FOUND IS SUBJECT TO AHANDLING FEE OF USD50.00 WHICH IS PAYABLE BYTHE BENEFICIARY AND WILL BE DEDUCTED FROMPROCEEDS UPON NEGOTIATION+THIS CREDIT IS SUBJECT TO THE U. C. P. FORDOCUMENTARY CREDITS （2007 REVISION）ICCPUBLICATION NO 600DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE SOUTH AFRICA AREFOR ACCOUNT OF THE BENEFICIARYPRESENTATION PERIOD 48: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDITCONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS IN ORDER AT OURCOUNTER, WE SHALL REMIT IN ACCORDANCE WITHTHE NEGOTIATING BANK’S INSTRUCTION IN THESAME CURRENCY OF THE CREDITSEND. TO REC. INFO. 72: DOCUMENTS TO BE DISPATCHED BY COURIER SERVICEIN ONE LOT TO NATIONAL BANK OF SOUTH AFRICA,TRADE SERVICES, 109 ORANGE STREET DURBAN,SOUTH AFRICA答：发现信用证存在如下问题：（1）40A，信用证种类错，应该是：CONFIRMED AND IRREVOCABLE。